Commercial, Councils, GST, Public
No ABN Withholding
In this article we explore the issue of 'gross-up clauses' and how they work, including in a "No ABN withholdings"...
Read more
Councils, GST, Public
Member Q&A: GST and Fees for Information
Councils are obliged to provide information to the public under Right to Information legislation. How, if at all, is GST...
Read more
GST, Public
Time Limits for claiming GST credits
The GST rules contain what is referred to as the 'four-year rule'. That is, the ATO generally has a four-year...
Read more
GST, Public
When are GST credits restricted for Motor Vehicles?
Generally, when a GST-registered entity acquires a motor vehicle in Australia in the course of carrying on its enterprise, then...
Read more
GST, Public
How far can you go for GST exemption – are pontoons and waterways included?
A private pontoon is situated on council waterways leased to the resident. The resident claims that the ‘pontoon lease’ is...
Read more
GST, Public
Correcting GST Errors
On 26 September 2023 the latest legislative determination for correcting GST errors came into effect. This replaces the previously issued...
Read more
GST, Public
GST and Reimbursement of Expenses
It is reasonably common for consultants and contractors providing services to seek reimbursement for costs, in addition to the charge...
Read more
Councils, GST, Public
Finally, the question of whether Councils should pay GST on assets sales has been resolved
For a long time now a story has bobbled along about whether Local Councils should have to charge GST on...
Read more
Commercial, Councils, GST, Public
GST, Infrastructure Charges and Developer Contributions
What are the GST implications (if any) of property allocated to a government entity by a commercial property developer? This...
Read more
GST, Public
GST & Margin Scheme: Landcom Case (Full Federal Court decision)
Here is an update for the Landcom appeal case. Find out the details and implications here.
Read more
GST, Public
GST Case: determining the ‘5-year rule’ and ‘passing on’
There are many curiosities within the GST law. Here is our summary of the '5-year rule' and 'passing on' following...
Read more